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Course Criteria
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1.00 - 3.00 Credits
Exploratory Internship
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3.00 Credits
An introduction to financial accounting, with emphasis on sole proprietorships. Topics include journalizing and posting transactions, adjustments, financial statement preparation, current assets, plant and equipment, and liabilities. (Prerequisite: Math 101 or Math Placement Examination.) Fall.
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3.00 Credits
A continuation of financial accounting with emphasis on corporations, including an introduction to cost accounting, the budgeting and accounting concepts involved in managerial decision-making, and a brief introduction to federal income taxation. (Prerequisite: Accounting 203.) Spring.
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3.00 Credits
The nature and significance of marketing, its functions and institutions; the market for consumer goods; consumer motivation and behavior; policies and practices, research, development, physical distribution, price and non-price competition; and governmental relationships to marketing activities. Coverage includes the commodity, functional and institutional approaches to the study of marketing, supplemented by case studies and computer problems. Fall, spring.
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3.00 Credits
The varied roles and skills required of the modern manager are examined in a framework of related to corporations, estates and trusts, as well as federal estate and gift taxes. A portion of the course is devoted to state and local taxes. The emphasis in the course is on tax research. (Prerequisite: Accounting 313.) Offered as needed.
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3.00 Credits
Principles and practices of business and professional communication, paying particular attention to clear and effective transmittal of information. The course addresses different aspects of writing and speaking in professional environments, with emphasis on research techniques, periodicals, letters and reports. Open to second-semester freshmen. (Prerequisites: English 101 and at least one business course or permission of instructor.) Fall, spring.
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3.00 Credits
Includes a four- to fiveday stay in a major metropolitan city in the U.S. or Canada. Students visit a variety of institutions such as security/commodity markets, international financial centers, advertising agencies, government centers and cultural exhibits, with free time also in which to experience the diverse flavors of a major city. Individual academic assignments relate the field/ travel experience to the student's specific major. (Prerequisite: junior standing.) Occasional May or Summer terms.
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1.00 - 3.00 Credits
Experimental Course
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3.00 Credits
A detailed study of financial accounting and statement presentation, including the application of accounting theory, standards, principles and procedures to financial accounting problems. This is a central course sequence for accountancy majors, also open to non-majors seeking more detailed study of financial accounting. (Prerequisite: Accounting 204 for 301; 301 for 302.) Fall, spring.
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3.00 Credits
Review of the nature of law, legal procedure, the judicial system and crimes and torts; a study of contracts, forms of agreement and performance, and the discharge and enforceability of contractual arrangements; analysis of sales of goods and other transactions under the Uniform Commercial Code, including the rights of customers, dealers, managers and the public. (Prerequisite: junior standing or departmental permission.) Fall, spring.
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